Miller Manufacturing uses a standard cost system. The direct labor cost standard is $10 per direct labor hour. The direct labor efficiency standard is 0.5 direct labor hour per unit. Actual direct labor for the month is 1,200 hours for a total cost of $9,600. Production for the month was 1,700 units. The journal entry to record direct labor incurred but not paid would be: A. Work-in-Process Inventory Direct Labor Cost Variance Direct Labor Efficiency Variance Wages Payable B. Work-in-Process Inventory Direct Labor Efficiency Variance Direct Labor Cost Variance Wages Payable 8,500 3,500 2,400 14,400 8,500 3,500 2,400. 9,600 OC. Work-in-Process Inventory 8,500 Direct Labor Cost Variance 3,500 Direct Labor Efficiency Variance Wages Payable 2,400 9,600 D. Work-in-Process Inventory 2,400 Direct Labor Efficiency Variance Direct Labor Cost Variance Wages Payable 9,600 8,500 3,500